You're not; you're supplying new reasoning for me. My point was that big companies can screw up even apparently straightforward projects, so screwing up novel ones would be even more likely.
Also, only people forced to use Vista are using it at this point which boils down to employees of corporations with not-so-wise IT departments - not the prime audience for a startup product IMO.
I do think there is potential for money in the idea of building a layer on top of Windows that makes it more usable. Xobni seems to be doing exactly that starting with email. (I'm sure they are looking beyond email by this point).
if that happens, my evil glee my well burst out of my gut like a baby alien.